| Professional Tax Applicable in States |
| S.No. | States |
| 1. | Andhra Pradesh |
| 2. | Assam |
| 3. | Bihar |
| 4. | Chattisgarh |
| 5. | Gujarat |
| 6. | Karnataka |
| 7. | Kerala |
| 8. | Madhya Pradesh |
| 9. | Maharashtra |
| 10. | Manipur |
| 11. | Meghalaya |
| 12. | Mizoram |
| 13. | Orissa |
| 14. | Puducherry |
| 15. | Tamil Nadu |
| 16. | Tripura |
| 17. | West Bengal |
| Professional Tax Not Applicable in States |
| S.No. | States |
| 18. | Arunachal Pradesh |
| 19. | Delhi |
| 20. | Goa |
| 21. | Haryana |
| 22. | Himachal Pradesh |
| 23. | Jammu & Kashmir |
| 24. | Jharkhand |
| 25. | Nagaland |
| 26. | Punjab |
| 27. | Rajasthan |
| 28. | Sikkim |
| 29. | Uttar Pradesh |
| 30. | Uttaranchal |
| 31. | Andaman & Nicobar |
| 32. | Chandigarh |
| 33. | Daman & Diu |
| 34. | Dadra & Nagar Haveli |
| 35. | Lakshadeep |
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